. . topic
map of accounting and auditing . .
concept > document
| class |
document |
| sub-class of |
concepts |
| full name, other names |
document, report, statement, financial statement
|
| has attributes |
date . number of pages . URL . format . presentation quality |
| consists of
following members (types) |
financial statement . audit
report . standard
(document)
|
| is related to |
entity |
| conveys / contains |
accounting
information
|
| is prepared by |
accountant . provider
|
| preparation of which is covered
by |
rules of presentation .
standard (content) .
|
| is transmitted using |
protocol . digital
reporting . paper
|
| news item |
Investors welcome relevant use of digital reporting |
topic map of
accounting and auditing, an ontology
an electronic thesaurus of
accounting and auditing terms comprising a
hierarchy of concepts and their associations AND
an index of accounting and auditing internet
resources and training materials built on the
thesaurus
This page was first published in
April 2002; last updated in June 2015.